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: GST arrest of trader violates Article 21, orders release
The on Friday ordered the immediate release of Ludhiana-based trader Kuldeep Goyal, finding that his arrest by GST authorities amounted to a "" of Article 21 of the Constitution. A division bench of Chief Justice Ashwani Kumar Mishra and Justice Rohit Kapoor directed the Chief Judicial Magistrate, Ludhiana, to release the petitioner, who was detained from 11:00 am on and formally arrested at 4:45 am the following morning.
Court orders overshadowed by
The case stemmed from a filed by Goyal, the Karta of a Hindu Undivided Family running M/s Ansh Steel Alloys, who had earlier challenged the attachment of his bank account without a . On , after the revenue alleged non-cooperation, the bench directed Goyal to appear before the authorities on at 11:00 am, with the matter listed for status update on .
However, on , even as Goyal appeared in compliance with the court's order, the authorities issued summons under Section 70 of the Act requiring his presence at 12:05 pm—despite his already being present. The court noted that the Document Identification Number (DIN) on the summons was generated at 12:07 pm, while the summons itself bore a time of 12:05 pm, indicating potential manipulation.
"The
which has been shown in detaining the petitioner at 11:00 am on
and arrested him on the next date at 4:45 in the morning,
, indicates
of
,"
the court observed.
A charter to proceed as deemed appropriate?
The revenue argued that there was no stay on Goyal's arrest and that his had been rejected. The court, however, was not impressed.
"The least that was expected on the part of the authorities was to have apprised the Court of any development and to proceed against the petitioner with the leave of the Court particularly when the matter was pending consideration,"
the bench stated.
The court further noted that the authorization for arrest failed to mention the pending court proceedings or the fact that Goyal had appeared with all records to facilitate investigation. The reasons cited—preventing further offences, ensuring unhindered investigation, and preventing tampering—were found to be "wholly misplaced" given the circumstances.
Officers summoned to explain conduct
Finding the authorities' action to be an
"attempt to
,"
the bench impleaded Principal Commissioner Sugrive Meena and Superintendent Mohmad Saleem in their personal capacity as respondents, issuing them notices to explain their conduct and why recommendations for disciplinary action should not be made.
"The authorities have shown
,"
the court observed, adding that the circular issued by the Principal Commissioner,
, Chandigarh on
regarding safeguards in
appeared to have been ignored.
Interim release with conditions
While ordering Goyal's release as an interim measure, the court imposed conditions: he must surrender his passport, seek permission before leaving the country, and inform the Commissioner of Police before leaving the district by providing his whereabouts and mobile number. The release is not to be construed as an expression of opinion on the merits of the proceedings against him.
The matter has been listed for further hearing on .
